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Withdrawal Liability
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Opinion Letter 85-001
Addresses interest factors applicable to withdrawal liability installments paid other than quarterly. Corrected by Opinion Letter 85-18.
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Opinion Letter 83-004
Validity of demand for withdrawal liability is subject to arbitration.
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Opinion Letter 97-001
Addresses whether foreign entities that are part of a controlled group are jointly liable for withdrawal liability.
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Opinion Letter 84-005
States the conditions that must be met for the sale of assets exception to withdrawal liability to apply; buyer did not comply with the bond/escrow and sale contract requirements.
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Simplified Methods for Applying the Requirement to Disregard Benefit Reductions in Determining Withdrawal Liability - Multiemployer Pension Plans - Pension Protection Act of 2006
Provides simplified methods for the application of the statutory requirement that multiemployer plans in critical status disregard certain benefit reductions in determining the plan's unfunded vested benefits for purposes of determining an employer's withdrawal liability under section 4201 of ERISA.